TMI Blog2012 (12) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... l tubes may come under section 8(2) of the CST and the rate has been reduced from 2% to 1% by notification No. F- 10/11/2005/CT/V (31) dated 31-5-2005. Thus, the facts which are necessary for adjudication is that whether the petitioner is liable to be taxed under section 8(2) or section 8(1) that cannot be ascertained without proper assessment by the Assessing Authority on the basis of return submitted by the dealer - petition cannot be entertained at this stage on the ground that the entire facts are not available, as the petitioner ought to have filed the return before the Assessing Authority, and thereafter the decision taken thereon would be appellable before the appellate authority - writ petition dismissed - WRIT PETITION NO 1588 OF ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le under sub-section (1) of section 8 of the said Act by any dealer having his place of business of Steel Tuber as specified in category (xi) of clause (iv) of section 14 of the Central Sales Tax Act, 1956 (No. 74 of 1956) in the course of inter-State trade or commerce, shall, with effect from the date of publication of this notification in Official Gazette, be calculated at the reduced rate of 2 per cent on his turnover on such sales. Ultimately, the said notification was rescinded by the impugned notification No. F 10/11/2005/CT/V (20) dated 1-4- 2005 (Annexure - P/4). 4. Shri Dubey, learned counsel appearing for the petitioner, would submit that the notification No. F-10- 16/2002/CT-V (16) dated 12-2-2002 (Annexure - P/5) and the notif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dv. General appearing for the State, would submit that if the steel tubes are manufactured from captively produced strips, as being done by the petitioner firm, the rate of tax is 4%. If the pipes are manufactured from strips purchased from the market, the rate of tax was initially 2%. Thereafter, the same was reduced to 1% by notification F-10/11/2005/CT/V (31) dated 31-5-2005. Pursuant to the notification dated 1- 4-2005, the rate of tax on interstate sale of tubes manufactured in the State has been imposed. The rate of tax on interstate sale of steel tubes manufactured in the State are uniform for every manufacturer, irrespective of the fact whether the strips from which steel tubes are made are captively produced or purchased from outsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : "No.F-10-16/2002/CT-V(16), dated 12th Feb.,2002 - Whereas, the State Government is satisfied that it is necessary so to do in public interest; Now, therefore, in exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act, 1956 (No. 74 of 1956), the State Government hereby exempts the class of goods specified in column (2) of the Schedule below from payment of tax under the said Act, to the extent specified in column (3) for the period 10-08- 2001 to 31-03-2003 subject to the restrictions and conditions specified in column (4) of the said Schedule:- SCHEDULE S.No. Class of goods Extent of exemption Restrictions and conditions subject to which exemption is granted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The original shall be issued to the purchasing registered dealer, the second and third copy of the declaration shall be sent by him to the appropriate Commercial Tax Officer of the selling/purchasing registered dealer and the fourth copy shall be retained by the registered dealer issuing such Declaration. The appropriate Commercial Tax Officer shall file the copy of the declarations in the assessment case record for the relevant period of the selling/purchasing registered dealer. " "No.F-10-16/2002/CT-V(17), dated 12th Feb., 2002- Whereas, the State Government is satisfied that it is necessary so to do in public interest; Now, therefore, in exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notification No. F-10- 16/2002/CT-V (16) dated 12-2-2002. 11. The decisions relied on by the learned are not relevant to the facts of the present case, as the impugned notification only rescinds the earlier discrimination, which according to the petitioner was created pursuant to notification No. F 10/16/2002/CT/V (17) dated 12-2-2002, which has been rescinded subsequently and also on the view that the manufacturers of steel tubes are liable to pay 4% inter-state sales tax, subject to certain set off depending on the facts of the case. 12. Notification No. F 10/16/2002/CT/V (17) dated 12-2-2002 deals with tax payable under sub section (1) of section 8, if the same is rescinded by the impugned notification, the steel tubes may come und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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